Rulings ( 7219 results )

Filters
High Court

HC: Grants bail to Applicant accused for offence u/s 132(1)(a); Imposes conditions

  • In Favour of Applicant
  • Citation Number : TS-598-HC(GUJ)-2022-GST
High Court

HC: Auditor’s demise a ‘sufficient cause’ for not filing timely appeal, restores GSTN

  • In Favour of Petitioner
  • Citation Number : TS-597-HC(KAR)-2022-GST
High Court

HC: Directs authority to factor revised guidelines issued pursuant to changed tax-regime and consider/dispose contractor’s representation

  • In Favour of Respondent
  • Citation Number : TS-594-HC(ORI)-2022-GST
High Court

HC: Critiques SCN 'mechanically' issued for registration-cancellation basis HO’s direction; Directs remedial steps

  • In Favour of Not Applicable
  • Citation Number : TS-596-HC(TEL)-2022-GST
High Court

HC: Directs restoration of registration cancelled upon business closure, allows ITC transition

  • In Favour of Petitioner
  • Citation Number : TS-593-HC(BOM)-2022-GST
High Court

HC: Directs Developer to deposit principal profiteered amount in instalments, however stays interest component

  • In Favour of Respondent
  • Citation Number : TS-595-HC(DEL)-2022-GST
High Court

HC: Disposes Axis Bank's writ; Directs Authority to consider refund of IGST-paid under incorrect heading

  • In Favour of Petitioner
  • Citation Number : TS-592-HC(AP)-2022-GST
Supreme Court

SC: Copy of SC-order reducing deposit amount in SLP filed by L'Oreal India, granting stay

  • In Favour of Petitioner
  • Citation Number : TS-591-SC-2022-GST
Supreme Court

SC: Directs UOI to expedite paperless/e-filing before Courts/Tribunals

  • In Favour of Not Applicable
  • Citation Number : TS-590-SC-2022-GST
High Court

HC: Electronic cash ledger debit & not deposit in ECL constitutes tax-payment; Upholds interest for delayed GSTR-3B

  • In Favour of Not Applicable
  • Citation Number : TS-589-HC(JHAR)-2022-GST
High Court

HC: Bombay HC seeks Exports Committee minutes considering post-GST sectoral concerns from UOI

  • In Favour of Not Applicable
  • Citation Number : TS-588-HC(BOM)-2022-GST
High Court

HC: No change-in-law relating to Intermediary taxation; Genpact BPO not an “Intermediary”; Applies 'consistency principle'

  • In Favour of Petitioner
  • Citation Number : TS-587-HC(P&H)-2022-GST
High Court

HC: ITC-refund claim rejection on exports solely on an inadvertent error, "hypothetical", Quashes order

  • In Favour of Petitioner
  • Citation Number : TS-586-HC(MAD)-2022-GST
High Court

HC: Extends benefit of SC’s decision in Filco Trade to upload Credit Transfer Document in Form TRAN-3

  • In Favour of Petitioner
  • Citation Number : TS-585-HC(TEL)-2022-GST
High Court

HC: SC direction in Filco-Trade supersedes HC's directions; Vacates Single Judge’s observations 'in entirety'

  • In Favour of Petitioner
  • Citation Number : TS-583-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: AAR of a State cannot give ruling on liability arising in different State, rejects Application

  • In Favour of Not Applicable
  • Citation Number : TS-582-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: CSR-expenditure incurred in furtherance of business; Extends credit on ‘oxygen-plant‘ donated during COVID-times

  • In Favour of Applicant
  • Citation Number : TS-581-AAR(TEL)-2022-GST
High Court

HC: ‘Alcoholic Liquor’ not ‘food’/’food product’; Job-work taxable at 18%; Notification applies retrospectively

  • In Favour of Not Available
  • Citation Number : TS-580-HC(AP)-2022-GST
High Court

HC: Citing revenue-neutrality, no mechanism for error-detection, allows Form-GSTR-1 rectification

  • In Favour of Petitioner
  • Citation Number : TS-579-HC(JHAR)-2022-GST
High Court

HC: Declines Yokohama’s request for rectification in Form GSTR-1, follows SC's footsteps in Bharti Airtel

  • In Favour of Respondent
  • Citation Number : TS-578-HC(TEL)-2022-GST